It appears that 140.93.105.3 used mail.vac.gov.tw (210.241.78.245)as a relay server
210.241.78.245
inetnum: 210.241.0.0 - 210.241.127.255
netname: GSN
descr: GSN, Taiwan Government Service Network.
descr: Data-Bldg.14F, No.21, Sec.21, Hsin-Yi Rd.
descr: Taipei Taiwan 100
country: TW
Incoming mail for mail.vac.gov.tw is handled by two mailservers at gov.tw. They are on different IP networks. mail.vac.gov.tw has one IP number , which also has a corresponding reverse pointer.
vac.gov.tw and mail.vac.gov.tw use this as a mailserver. vac.gov.tw and x346-3.vac.gov.tw share mailservers with this domain.
vac.gov.tw is delegated to one nameserver, however one extra nameserver is listed in the zone. The NS sunlx.vac.gvo.tw.vac.gov.tw stated in SOA record is not in the list of nameservers. Incoming mail for vac.gov.tw is handled by twelve mailservers also at gov.tw. Some of them are on the same IP network.
You might also be interested in mail3.vac.gov.tw, mail4.vac.gov.tw, mail2.vac.gov.tw and mail5.vac.gov.tw.
mail.vac.gov.tw is hosted on a server in Taiwan.
It is not listed in any blacklists.